DE24-13 As explained in the chapter opening story, the standard direct materials for a regu- lar McDonald's hamburger are 1 bun 1 hamburger patty 1 pickle slice 1/8 teaspoon dehydrated onion 1/4 teaspoon mustard 1/2 ounce ketchup Assume that a San Diego, California. McDonald's sold 500 hamburgers yesterday and actually used the following materials: 510 buns 520 hamburger patties 490 pickle slices 70 teaspoons dehydrated onion 120 teaspoons mustard 300 ounces ketchup Compute the direct materials efficiency variances for each material. using the following standard materials prices tall amounts assumed): Buns. Hamburger patties Pickle slices $0.10 each Dehydrated onion....... $0.04 per teaspoon 0.15 each Mustard. 0.02 per teaspoon 0.01 per slice Ketchup.. 0.04 per ounce